Dressy fabric can refer to two different materials: TAFFETA and RAYON. TAFFETA is a crisp, smooth, plain-woven fabric made from silk or synthetic fibers. It is often used in formal wear and evening gowns. RAYON is a man-made fabric made from cellulose fibers, usually derived from wood pulp. It is lightweight and breathable, making it a popular choice for summer clothing. Both fabrics are considered dressy and are often used in formal occasions.